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1. Effective January 1, 2018, the following income payments to self-employed individuals or 
professionals shall be subject to 5% or 10% expanded withholding tax (EWT) except? 
a. Professional fees, talent fees or commissions etc., for services rendered by individuals 
b. Income distribution to partners of general professional partnership (GPP) 
c. Income payment to brokers and agents 
d. Payment of commission to independent and/or exclusive sales representatives, and 
marketing agents of compan...
Exam (elaborations) BIOLOGY 1404 Macromolecules Post-Lab 1Assignment.